Taxation, Sales and Use

WWW Version


Alcoholic
  • beverages, include in gross receipts - HB 996: HFA(10)
  • beverages, tax on - HB 996: HFA(6),(7)
    Auctioneers, responsibilities for - HB 550
    Bees and beekeeping supplies and equipment, exemption for - HB 804
    Church owned vehicles, motor vehicle usage tax, exemption - HB 270
    Clothing and school supplies, exemption from sales tax from August 1 to 7 - SB 381
    Coal fired electric plants, delete certain tax savings - HB 806: SCA(1)
    Collection on interstate sales - HB 867
    Communications
    • services, sales tax exemption for families below 125% of poverty - HB 165
    • services, taxation of - HB 996: SCS
    Electricity, agricultural and equine use, exemption from - HB 1002
    Equine, feed, exemption from sales tax - HB 747
    Exemption
    • for equipment to convert radio and television stations to digital signal - HB 823
    • of sales of individuals and nonprofit organizations - SB 301
    Farming of domestic cervids (deer and elk), exemption for - SB 242; HB 664
    Horses, exemption for sales of $3,000 or less - HB 42
    Horticultural materials, sales and use tax, exemption for - HB 695
    Ileostomy supplies, exemption for - SB 86: SFA(1)
    Infusion supplies, exemption for - SB 380
    Lottery
    • sales and alcoholic beverages, make subject - HB 996: HFA(9)
    • sales, extend to include - HB 996: HFA(13)
    • ticket sales, taxation of - HB 996: HFA(11)
    • tickets and interstate telephone calls, assessment against - HB 967
    • tickets, sales tax on - HB 996: HFA(5)
    Lottery, charitable gaming, and alcoholic beverages, apply sales tax to - HB 996: HFA(8)
    Manufactured housing, partial exemption for - HB 767
    Medicaid expansion, funds for - HB 1009
    Motor
    • vehicle transfers between siblings, exempt from paying usage tax - HB 272
    • vehicle use tax, exemption for new residents - HB 882
    Prescription drugs, exempt - HB 793
    Restaurant
    • tax, 2nd and 3rd class cities - SB 74: HFA(8),(10)
    • tax, extension to cities of the third class - SB 74: HFA(3)
    Retail metal fixtures for consumption outside this state, exemption for - HB 660
    Sales tax exemption on communications services, families below 125% of poverty - HB 951
    School gross receipts utility tax, removal from communications - HB 746
    Tourism supplemental account, appropriation - SB 252
    Usage
    • tax due on new vehicles, exclude value of any vehicle trade-in - HB 320
    • tax, trucks in excess of 55,000 pounds, elimination of - HB 978
    Utilities used in farming, exemption sales tax - HB 1001
    Wheelchair parts and urostomy supplies, exemption of - SB 86

    Legislature Home Page | Record Front Page